IRS to Share Data With ICE: Alarm Over Privacy and Tax Filing by Undocumented Immigrants

Immigration Articles, Uncategorized, 26 min read

IRS Commissioner Resigns, Shake-Up in IRS Leadership

What was once unthinkable—sharing IRS data with immigration enforcement agencies—is now a reality.

In a move that could reshape the relationship between immigrant taxpayers and the federal government, the Internal Revenue Service (IRS) has entered into a new agreement on April 7, 2025 with Immigration and Customs Enforcement (ICE) that allows immigration officials to access confidential tax data, including addresses, tax identification numbers (ITINs), and other sensitive financial details

The agreement—disclosed in a court filing on April 8—represents a significant departure from long-standing IRS policy that has historically protected taxpayer privacy, even from other federal agencies.

This change has sent waves of concern through immigrant communities, especially those who have relied on the tax system to prove good moral character or compliance with federal laws, even while lacking legal status.

This agreement, disclosed in court documents filed by IRS Chief Privacy Officer Kathleen Evey Walters, is already under legal scrutiny from immigrant rights groups.

The deal was revealed during ongoing litigation brought by Centro de Trabajadores Unidos and Immigrant Solidarity DuPage, two organizations advocating for immigrant workers. They filed suit against Treasury Secretary Scott Bessent, seeking to halt the IRS from releasing taxpayer data to ICE without clear legal authority.

Read the full Memorandum of Understanding here (IRS-ICE MOU)

Key Details of the IRS–ICE Agreement

The MOU outlines a new data sharing arrangement between the IRS and the Department of Homeland Security, where ICE can request tax data to identify individuals in the U.S. without legal status. The IRS will review such requests and track disclosures, though large portions of the agreement remain heavily redacted.

Key details include:

Date Signed: April 7, 2025
ICE can request names, addresses, and ITINs of undocumented immigrants under 26 U.S.C. § 6103(i)(2) for use in criminal investigations
Scope: Only applies to individuals with a final order of removal or those under investigation for specific federal criminal offenses
Allows ICE to send targeted requests for the IRS to verify personal and financial information of suspected undocumented immigrants.
Data will be used to cross-verify tax records with DHS systems to locate and target individuals for deportation.
The IRS is expected to document and approve each request, but critics warn there are few clear boundaries in place.
Applies only to individuals believed to be “unlawfully present” in the U.S., especially those accused of benefit fraud or identity theft.
Framed as a tool for criminal investigations, although critics argue it will mainly be used for immigration enforcement.
IRS Status: As of signing, no taxpayer data had been transferred to ICE

“They’re hiding in plain sight using someone else’s identity,” said Acting ICE Director Todd Lyons during the 2025 Border Security Expo in Phoenix (which is not true if the undocumented taxpayer filed for an ITIN under her/his own legal identity).

Information ICE could obtain includes:

Home addresses
Income and earnings data
Dependent and family member details
ITIN (Individual Taxpayer Identification Number) records

This data, once protected under strict confidentiality laws, can now be disclosed under a legal exception in federal tax law—26 U.S.C. § 6103(i)—which allows for limited information sharing for criminal investigations.

Why This Agreement Is Controversial

Possible Violation of Privacy Laws: IRS attorneys reportedly advised against the MOU, warning it could breach taxpayer confidentiality protections. The circumstances risk breaking privacy laws, which could lead to both criminal and civil penalties for IRS officials.

Leadership Fallout: Acting IRS Commissioner Melanie Krause resigned in protest after objecting to the agreement.

Departure from IRS Tradition: Historically, the IRS has avoided sharing sensitive data, especially from undocumented immigrants who file using ITINs (Individual Taxpayer Identification Numbers).

Immigrant tax filers contribute billions annually through ITINs — even though they are excluded from most benefits like Social Security, Medicare, or refundable tax credits.

Why This Matters for Immigrant Taxpayers

For years, the IRS has encouraged undocumented immigrants to file taxes using ITINs, assuring them that doing so wouldn’t jeopardize their safety. Millions of immigrants have filed in good faith, contributing to vital government programs like Social Security and Medicare, even though they are ineligible to receive these benefits. However, a new IRS-DHS data-sharing agreement aims to identify undocumented immigrants who are unlawfully collecting benefits they aren’t entitled to.

According to the Institute on Taxation and Economic Policy, undocumented immigrants contribute over $96 billion annually in federal, state and local taxes in 2022.

Now, that trust is being undermined.

Why This Feels Like a Betrayal

For decades, immigrants—documented or not—have paid taxes in good faith using ITINs, even though they are excluded from many public benefits. That relationship was built on the promise of confidentiality. The new MOU threatens to erode that trust by opening the door for immigration enforcement to access and weaponize that data.

What This Means for Undocumented Immigrants

Increased Risk of Surveillance: The IRS has long served as a firewall between tax compliance and immigration enforcement. This agreement blurs that line.

Chilling Effect on Tax Filing: Immigrants who lack legal status may now fear that filing taxes could lead to detention or deportation. However, it remains crucial for undocumented immigrants to continue to file tax returns using ITINs, as this compliance allows them to contribute to federal programs despite lacking Social Security numbers.

Potential for Targeted Enforcement: ICE can now access financial and address data for immigrants under deportation orders or criminal investigations, which could lead to workplace or home raids.

Why This Agreement Is So Dangerous

Erodes trust in institutions designed to serve everyone, not surveil them
Criminalizes civic participation, like tax filing
Targets vulnerable communities, even those without any criminal record
Signals a shift toward more aggressive data-driven immigration enforcement

How Tax Filing Works for the Undocumented

ITIN Filers: Many undocumented immigrants voluntarily file taxes using an ITIN (Individual Taxpayer Identification Number, issued under their real name)
Benefits to the U.S.: These taxpayers contribute over $96 billion annually, bolstering public programs they can’t personally access.
Historically Protected: Filing taxes was viewed as a civic duty, not a risk.

Legal Battle Looms: Is the Deal Even Lawful?

The federal government insists the MOU is legal, citing exceptions in the Internal Revenue Code for criminal investigations. But opponents, including Public Citizen and legal scholars at the NYU Tax Law Center, argue that it poses a significant risk to all taxpayers and that violates:

26 U.S.C. § 6103 – Protects taxpayer confidentiality
Administrative Procedure Act – For improper agency action
Due process protections under the Constitution

They also emphasize that the agreement potentially violates privacy protections established by longstanding laws.

Public Citizen is currently suing to block the agreement in federal court.

Legal and Advocacy Response

Immigrant rights organizations argue the MOU:

Undermines trust in tax systems
Exposes families to surveillance and deportation
Violates existing privacy protections under federal law

Litigation is ongoing, with courts now evaluating whether the IRS has legal authority to allow such data-sharing without explicit congressional authorization.

New and Emerging Questions

Concern	Impact
Legal Status	Could be scrutinized based on tax filings
Family Members	Risk of collateral targeting
Data Use Scope	May expand beyond deportation orders
Effect on Tax Compliance	Could reduce filings by ITIN holders

Background: A New Wave of Immigration Enforcement

The deal is part of President Donald Trump’s broader immigration crackdown, which includes mass deportations, workplace raids, and invoking outdated legal authorities like the Alien Enemies Act to remove Venezuelan migrants. As part of this larger nationwide immigration crackdown, the IRS is sharing immigrants’ tax data with Immigration and Customs Enforcement (ICE).

The Trump administration has prioritized using data-sharing among federal agencies to identify, detain, and deport immigrants—even if they are contributing members of society who pay taxes.

IRS Leadership in Crisis After Data-Sharing Deal with ICE

Melanie Krause, the IRS acting commissioner, is stepping down amid growing backlash over a Treasury-backed deal to share immigrant taxpayer data with Immigration and Customs Enforcement (ICE).

According to two anonymous sources familiar with the situation, Krause is resigning in protest after Treasury Secretary Scott Bessent and Homeland Security Secretary Kristi Noem finalized the agreement on April 7, 2025. She is expected to officially resign by April 28, utilizing the agency’s Deferred Resignation Program, according to insiders.

Krause took over in February 2025 after previous acting commissioner Douglas O’Donnell retired amid controversy over DOGE (Department of Government Efficiency) access to taxpayer data.

Who Else Is Leaving the IRS?

Sources say that several top IRS officials are also stepping down over the same concerns, including:

Kathleen Walters, IRS Chief Privacy Officer
Teresa Hunter, Chief Financial Officer
Mike Wetklow, Chief Risk Officer

Walters’ resignation, like Krause’s, is tied directly to the IRS-DHS agreement and was also filed through the Deferred Resignation Program.

In addition, the IRS Chief Counsel’s office also saw a shake-up: William Paul was removed and replaced by Andrew De Mello, an attorney reportedly aligned with the Trump administration’s more aggressive stance.

What the Government Is Saying

A Treasury spokesperson defended the agreement as a tool to streamline investigations into waste, fraud, and criminal behavior while enhancing data coordination between federal agencies:

“We’re breaking down silos that have blocked efforts to bring criminals to justice.”

A Treasury official, speaking anonymously, claimed the agreement rests on “longstanding authorities granted by Congress” and does not affect law-abiding taxpayers. However, it is crucial for both the IRS and ICE to adhere to good administrative practices while carrying out their duties to ensure compliance with privacy laws and regulatory frameworks.

ICE Says It’s About Major Criminal Cases

Speaking at the Border Security Expo in Phoenix, acting ICE director Todd Lyons claimed the agreement will help ICE find individuals abusing government benefits or using stolen identities. The agreement is framed as a means to streamline efforts to pursue criminals violating immigration laws.

“We’re targeting people who are hiding in plain sight,” Lyons said. “This is strictly for major criminal cases.”

Critics Say the Deal Violates Federal Privacy Protections

Legal experts and immigration advocates are pushing back hard. The NYU Tax Law Center warns the agreement:

Threatens the privacy of all Americans, not just immigrants
Conflicts with federal statutes like 26 U.S.C. § 6103, which strictly limit IRS data disclosure
Could expose IRS officials to civil or criminal penalties for unlawful sharing
Raises concerns about wrongful disclosure of tax information, which could lead to significant legal repercussions for IRS officials involved

“It’s hard to see how the IRS could legally release this information,” NYU researchers wrote.

Expert Warnings: Legal and Constitutional Red Flags

Policy and legal experts have issued harsh warnings:

Tom Bowman, from the Center for Democracy and Technology, said the deal jeopardizes tax compliance among immigrant communities and opens the door to future data abuses in other federal programs.
The NYU Tax Law Center declared the agreement likely violates taxpayer privacy statutes and could result in criminal and civil sanctions for any IRS official who authorizes unlawful data disclosures.

“The IRS-DHS deal threatens the privacy of not just immigrants, but all Americans,” the center wrote.

Privacy vs. Enforcement: What the Memo Actually Says

The agreement claims that:

IRS and ICE “will perform their duties in a manner that enhances privacy”
All data use will be “consistent with laws, regulations, and administrative practices”

But critics say this language is vague and inadequate, given the stakes for immigrants who have trusted the IRS with their personal information.

Impact on Immigrant Taxpayers and Broader Society

Who Is Affected?

Undocumented immigrants using Individual Taxpayer Identification Numbers (ITINs)
Mixed-status families who file jointly
U.S. citizens and legal residents who may become collateral damage in the IRS’s expanded surveillance

Undocumented taxpayers are increasingly fearful of filing tax returns due to an IRS plan to share their information with ICE, potentially leading to detainment.

Potential Consequences:

Tax compliance may drop as immigrants fear providing data to the government
Trust in IRS neutrality erodes, threatening the overall tax system
Legal challenges are likely to escalate, with immigrant rights groups and privacy advocates preparing lawsuits

Legal and Ethical Concerns Within the IRS

The agreement has caused significant turmoil inside the IRS:

Top IRS legal officials reportedly warned that the deal may violate federal confidentiality laws
The IRS chief counsel was demoted, reportedly in connection with pushback against the policy
Critics argue the agreement marks a dangerous erosion of taxpayer privacy
Tax law experts express concerns that the agreement may violate longstanding privacy laws protecting individual tax information and could lead to legal repercussions for IRS officials involved in the data sharing

“This is unprecedented,” said Nina Olson, former National Taxpayer Advocate and now executive director of the Center for Taxpayer Rights. “Tax data was never meant to be weaponized for immigration enforcement.”

Potential Impacts on Communities and the Economy

If the policy is implemented, it could result in:

A sharp drop in tax compliance from undocumented immigrants
More under-the-table employment, weakening labor protections and tax revenues
Loss of billions in annual tax revenue
Greater fear and isolation among mixed-status families
Erosion of trust in government institutions that rely on voluntary compliance

Undocumented immigrants may stop filing taxes, fearing surveillance or detention.

This undermines a tax system that relies on voluntary compliance and could cost billions in unreported tax revenue.

Current Status: No Data Shared Yet, But Lawsuits Underway

Despite public concern, the IRS confirmed that no tax data has yet been transferred to ICE under the MOU. However, several immigrant rights organizations have already filed lawsuits to block the agreement, arguing that it violates both federal law and constitutional rights to due process and privacy.

Legal analysts expect these challenges to move quickly through the courts given the potential impact on millions of families.

What Immigrant Taxpayers Should Know Right Now

If you’re an immigrant who uses an ITIN or is concerned about your tax data:

No data has been shared yet. As of now, the IRS has not disclosed any taxpayer information to ICE under this agreement.
Legal challenges are in progress. Advocacy groups are working to stop the policy before it takes effect.
Seek legal advice. Speak with a qualified immigration attorney before making decisions about whether to file taxes.
Filing taxes still shows good moral character, which can be essential in many immigration applications, including green card or cancellation of removal cases.

How Will This IRS/ICE Deal Impact California?

Undocumented Californians: Vital to the Economy, Now at Risk

California is home to approximately 1.8 million undocumented immigrants, who comprise about 7% of the state’s workforce and contribute significantly to agriculture, service industries, and small businesses. Many, like Maria—a tax consultant in Southern California—have used Individual Taxpayer Identification Numbers (ITINs) to pay taxes for years.

“Now they ask me, ‘Should I even file my taxes?’” Maria said. “There’s a deep fear that doing the right thing will get them deported.”

Maria, who has U.S. citizen children and has lived in the U.S. for decades, continues to file taxes and encourages clients to do the same—but she admits it feels like a betrayal.

Betrayal of Trust: The Core of the Backlash

For years, the IRS maintained that data submitted by ITIN holders—often undocumented immigrants—would not be used for immigration enforcement. That implicit promise built a fragile but crucial trust between immigrant communities and the government.

But the new IRS-ICE deal changes everything.

It allows ICE to cross-reference tax records with immigration data to locate undocumented individuals.
The federal government argues this is legal under criminal enforcement exceptions, citing immigration violations such as illegal reentry or overstaying final removal orders.
Critics argue the deal has no meaningful guardrails, despite claims that all data transfers will be tracked and justified.

California Officials Warn of Fiscal and Civic Fallout

California Senator Alex Padilla denounced the deal as a “complete betrayal,” saying it reverses a long-standing commitment not to use tax data for immigration enforcement. He warned of billions in lost tax revenue if fear drives immigrants away from filing.

“This agreement will only make communities more fearful—and make the economy less secure,” said Senator Adam Schiff, who called the data sharing “lawless” and demanded oversight.

Gov. Gavin Newsom’s office expressed disbelief at the hypocrisy:

“So now the Trump administration is admitting undocumented immigrants pay taxes and help our economy?” asked spokesperson Diana Crofts-Pelayo.

A $8.5 Billion Economic Stake

According to the Institute on Taxation and Economic Policy (ITEP), undocumented Californians contributed over $8.5 billion in state and local taxes in 2022—more than any other state. Fear that tax data could be used to deport them may now reverse years of civic progress and economic integration.

Rudy Espinoza, Executive Director of Inclusive Action for the City, whose organization supports immigrant entrepreneurs, said the deal could devastate local economies. One-third of his organization’s loan recipients are undocumented small-business owners with ITINs.

“If ITINs are no longer safe, these entrepreneurs will retreat from the formal economy,” he said.

Fear on the Ground: Businesses, Families, and Civic Engagement Threatened

Doug Smith, vice president of policy at Inclusive Action, said many immigrants believed that paying taxes and obeying the law would help them one day legalize their status. Now, that belief is crumbling.

“People feel like the system lied to them. They did everything right—and now they’re targets.”

The fear is particularly strong in mixed-status families, where U.S. citizen children live with undocumented parents. Community engagement, small business participation, and civic trust are all at risk.

California Responds with Legislative Pushback

In response to the federal move, State Senator Maria Elena Durazo introduced legislation to block cities and counties from sharing vendor data, including taxpayer or immigration status information, with ICE—unless required by a court order.

“This agreement undermines decades of trust,” she said. “We will not let the Trump administration destroy what we’ve built with fear.”

Bigger Crackdown: Not Just Taxes

The IRS-ICE agreement is part of a larger enforcement campaign:

Registration demands for all undocumented individuals
Surveillance of sensitive locations, including churches, courthouses, and schools
Expansion of ICE operations into historically protected community spaces

These developments have triggered a wave of community patrols, legal aid expansions, and lawsuits from immigrant rights organizations.

FAQs: IRS and ICE Data-Sharing Agreement and Its Impact on Immigrant Taxpayers

What is the IRS–ICE data-sharing agreement?
The IRS–ICE agreement, formalized through a Memorandum of Understanding (MOU) on April 7, 2025, allows the Internal Revenue Service (IRS) to share taxpayer information with Immigration and Customs Enforcement (ICE). This includes data on individuals who are under immigration investigation or have final orders of removal. The agreement represents a major shift in tax confidentiality policy, particularly affecting undocumented immigrants who have filed taxes using ITINs.

Did the IRS really agree to share data with ICE?
Yes. Under the agreement, ICE can request specific taxpayer information from the IRS as part of investigations involving criminal or immigration law violations. This could include:

Home and mailing addresses
ITIN numbers
Financial transaction history

Does ICE get access to everyone’s tax records?
Not automatically. ICE must submit a request, and the IRS decides whether to approve it. However, the lack of transparency and clear rules makes this policy open to misuse.

. When did this go into effect?
April 8, 2025. Although the policy is active, it is already facing legal challenges, and implementation could be delayed or altered based on the outcome of court cases.

Is it still safe for immigrants to file taxes?
It depends on your situation:

If you have a pending immigration case, filing taxes may not expose new information.
If you are undocumented with no active case or past immigration enforcement contact, the risk of ICE using updated tax data (like your address) to locate you is higher.

What are the risks?

ICE could use current addresses or income data to track down individuals for detention or deportation.
Filing taxes could unintentionally provide updated location data to DHS.
Immigrants without status or pending protections may be most vulnerable.

What are the benefits of filing taxes?
Filing taxes is still important and beneficial for many reasons:

Shows good moral character, critical in many immigration applications
May qualify you for tax credits or refunds
Helps you avoid penalties or legal trouble for failing to file
May support claims in removal proceedings or asylum cases

What should I do right now?

Stay calm – ICE does not have real-time access to tax filings.
Get legal advice – Speak with an immigration attorney about your specific case.
Stay informed – Follow updates from trusted legal service providers and advocacy organizations.

Is this agreement even legal?
Many legal experts believe this MOU violates long-standing taxpayer privacy protections. Legal organizations are already suing to stop or overturn the policy, arguing that the agreement:

Contradicts 26 U.S.C. § 6103, which restricts IRS data sharing
Endangers constitutional rights
Could lead to civil and criminal liability for officials who enforce it

Read about §6103 protections

What type of information can ICE request from the IRS under this agreement?
ICE may request taxpayer data such as home addresses, income details, employer information, and dependent data. This could include information submitted via Individual Taxpayer Identification Numbers (ITINs) by undocumented immigrants who are not eligible for Social Security numbers.

Has any taxpayer data already been shared with ICE?
As of the most recent court filings, the IRS has not yet disclosed any taxpayer data to ICE under this new MOU. However, the agreement is active, and data sharing could begin at any time if a request is made and approved.

How does this affect immigrants who file taxes using ITINs?
Immigrants who file using ITINs may now face the risk that their tax information could be accessed by ICE and used in immigration enforcement proceedings. This could affect people with no immigration status, especially those with prior removal orders or who are under ICE scrutiny.

Can ICE request data on any immigrant, or only specific individuals?
The agreement limits requests to cases involving individuals under criminal investigation or subject to final orders of removal. However, critics argue the criteria are vague and could be interpreted broadly, increasing the risk of overreach.

Will this agreement impact mixed-status families?
Yes. If one member of a family is undocumented and uses an ITIN to file jointly or claim dependents, the IRS data could contain addresses and names of family members, including U.S. citizen children or relatives with legal status.

Could this agreement lead to increased ICE enforcement actions, such as home raids or workplace arrests?
Potentially, yes. If ICE gains access to accurate address and employment data through IRS records, they could use that information to locate and detain individuals for immigration violations.

What are the risks of continuing to file taxes under this agreement?
While tax compliance is still legally required, the perceived risk of filing has increased. Immigrants may fear that providing updated information to the IRS could lead to enforcement actions. However, failure to file taxes may create other legal risks, including jeopardizing immigration relief applications.

Are there any benefits to continuing to file taxes with an ITIN despite this agreement?
Yes. Filing taxes can demonstrate good moral character, support eligibility for certain immigration benefits, and help individuals avoid penalties for noncompliance. It may also be necessary for those pursuing adjustment of status or cancellation of removal.

How are immigrant rights organizations responding to the agreement?
Numerous advocacy groups have condemned the agreement and filed lawsuits to block it. They argue that it violates taxpayer privacy laws and undermines years of efforts to encourage immigrant tax compliance. Legal challenges are ongoing in federal courts.

What are state and local governments saying about the agreement?
Officials in states with large immigrant populations—especially California—have voiced strong opposition. They warn that the policy could deter tax filings, lead to billions in lost revenue, and damage long-standing trust between immigrant communities and government agencies.

Is this the first time the IRS has shared tax data for immigration enforcement?
Yes. While the IRS has shared information for criminal investigations in the past, this marks the first formal agreement to provide data to ICE specifically for immigration enforcement purposes. Historically, the IRS has operated under a strict “firewall” policy to prevent such disclosures.

How could this agreement affect state-level tax compliance and economic stability?
If immigrants stop filing taxes out of fear, states like California—which receive billions in tax contributions from undocumented workers—could see major revenue losses. The formal economy may also suffer if more workers move into cash-only or off-the-books employment.

Can the IRS be held legally accountable for sharing tax data with ICE?
IRS officials may face legal consequences if data is disclosed in a way that violates federal privacy laws. The IRS and Treasury Department argue they are following lawful exceptions, but legal scholars warn that those exceptions may not apply to many immigration scenarios.

What should undocumented immigrants do if they are concerned about their tax information being shared?
They should consult with a qualified immigration attorney. Legal professionals can assess whether filing taxes poses an immediate risk based on the individual’s immigration history and advise on possible protections or relief options.

Does the agreement apply to all immigrants, including those with legal status?
The agreement is intended to target individuals with immigration violations or final removal orders. However, individuals with legal status could still be affected if they are listed as dependents, spouses, or business partners on tax returns filed by undocumented individuals.

How can immigrants and advocates stay informed about this policy?
They can follow updates from trusted organizations such as:

What long-term impact could this agreement have on federal tax administration?
It may weaken public trust in the IRS, particularly among immigrant communities. Voluntary tax compliance could decline if taxpayers believe their data is no longer secure. This could also hinder future efforts to collect revenue and enforce tax laws fairly.

Can Congress reverse or block this agreement?
Yes. Congress has the power to amend the tax code, conduct investigations, and pass legislation to restrict or prohibit such inter-agency data sharing. Lawmakers in states like California have already called for congressional hearings and oversight.

Where can immigrants go for legal help right now?
They should seek assistance from immigration attorneys or legal aid organizations. For example:

Is there a deadline for implementation or is this already in effect?
The agreement is already active, but the IRS confirmed no information has been disclosed yet. Legal actions could delay or halt full implementation, depending on court rulings.

Will filing taxes in the future be different for undocumented immigrants?
Possibly. If the agreement stands, undocumented immigrants may need to make more careful decisions about whether and how they file taxes. Many may choose to consult attorneys before submitting future returns.

Could this policy change under a different presidential administration?
Yes. Future administrations could revoke the agreement, restore firewall protections, or issue new guidance limiting IRS-ICE cooperation. However, reversing the damage to public trust may take years.

What You Should Do If You’re an ITIN Filer or Undocumented Taxpayer

If you are undocumented and use an ITIN, especially in California:

Keep filing taxes, especially if you have an open immigration case
Consult with an immigration attorney to understand your personal risks
Connect with legal support like Immigrant Legal Resource Center or Immigration Advocates Network
Stay informed through local organizations like Inclusive Action for the City

Legal Insight: What Does the Law Say?

The IRS is governed by Section 6103 of the Internal Revenue Code, which generally prohibits disclosure of tax return information. However, exceptions exist for:

Criminal investigations authorized by a court
National security issues
Explicit statutory authorizations (e.g., Title 26 § 6103(i))

Critics argue that immigration enforcement does not fall within these exceptions, and that this agreement pushes the limits of what is legal.

Final Thoughts: The Stakes Are High

This agreement marks a dramatic policy change that could affect how millions of immigrants interact with the federal government. Advocates warn it could damage years of progress in immigrant integration, tax compliance, and community engagement.

At a time when trust in government institutions is already fragile, many fear that using IRS data for deportations could do long-term harm to immigrant families—and to the integrity of the tax system itself.

Need Legal Help? Contact Herman Legal Group Today

If you’re concerned about the risks of tax filing or immigration enforcement, the Herman Legal Group, led by nationally recognized immigration attorney Richard T. Herman, is here to help.

This dramatic shift in how the IRS handles data raises urgent concerns for undocumented immigrants and their families. If you have filed taxes using an ITIN, or if you are unsure about your risk exposure under this new agreement, now is the time to seek legal counsel.

The Herman Legal Group, led by immigration attorney Richard T. Herman, can help you:

Understand your rights under taxpayer privacy laws
Evaluate your risk of being targeted by ICE
Develop legal strategies to protect yourself and your family
Consider options for adjustment of status or deportation defense

Why work with the Herman Legal Group:

Over 30 years of experience in immigration and tax-related enforcement
Nationwide service with multilingual staff
Deep expertise in protecting immigrant rights in federal investigations
Proven results in removal defense, waivers, and adjustment of status

📞 Call 1-800-808-4013

🌐 Visit www.LawFirm4Immigrants.com

Protect your future. Schedule a consultation today.

Resources for Immigrants and Taxpayers

View the IRS–ICE MOU here
Learn more about ITIN filing from the IRS

26 U.S. Code § 6103 – Taxpayer Privacy Law

IRS ITIN Program

Center for Democracy & Technology Statement